Use the Following to Answer Questions

Multiple Choice

Use the following to answer questions
Wayne Company issued bonds with a face value of $600,000,a 6% stated rate of interest,and a 10-year term.The bonds were issued on January 1,2016,and Wayne uses the straight-line method of amortization.Interest is paid annually on December 31.
-Assuming Wayne issued the bonds for 102½,the carrying value of the bonds on the December 31,2016 balance sheet would be:

A) $601,500.
B) $613,500.
C) $615,000.
D) $616,500.